伟仕佳杰中期报告 2023

Contents 02Corporate Information06Unaudited Consolidated Statement of Profit or Loss07Unaudited Consolidated Statement of Other Comprehensive Income08Unaudited Consolidated Statement of Financial Position09Unaudited Condensed Consolidated Cash Flow Statement10Unaudited Consolidated Statement of Changes in Equity11Notes to the Unaudited Interim Financial Report30Independent Review Report32Management Discussion and Analysis35Other Information Corporate Information Board of Directors Executive Directors Mr. Li Jialin(Chairman and Chief Executive Officer)Mr. Ong Wei Hiam, WilliamMr. Li YueMr. Chan Hoi ChauMr. Gu Sanjun Non-executive Directors Mr. Xia Bin (Resigned on 4 January 2023)Mr. Zhang Dongjie (Appointed on 19 January 2023) Independent Non-executive Directors Mr. Li WeiMr. Lam Hin ChiMr. Wang Xiaolong Company Secretary Ms. Yue Cheuk Ying (Resigned on 15 June 2023)Mr. Lam Chung Sui (Appointed on 15 June 2023) Qualified Accountant Mr. Ong Wei Hiam, William Audit Committee Mr. Lam Hin Chi(Chairman)Mr. Li WeiMr. Wang Xiaolong Remuneration Committee Mr. Li Wei(Chairman)Mr. Lam Hin ChiMr. Wang Xiaolong Nomination Committee Mr. Li Jialin(Chairman)Mr. Li WeiMr. Lam Hin ChiMr. Wang Xiaolong Auditors KPMGCertified Public AccountantsPublic Interest Entity Auditor registered in accordance with the Accountingand Financial Reporting Council Ordinance8th Floor, Prince’s Building10 Chater RoadCentral, Hong Kong 108 Principal Bankers UFJ Agricultural Bank of ChinaAustralia and New Zealand Banking GroupBank of ChinaBank of CommunicationsBank of HangzhouBNP ParibasChina Bohai BankChina Citic BankChina Construction BankChina Merchants BankChina Minsheng BankChongqing Three Gorges BankCitibank, N.A.CTBC BankDBS BankDeutsche Bank AGFubon BankGuangdong Huaxing BankHang Seng BankIndustrial and Commercial Bank of ChinaIndustrial BankKBC Bank N.V.MUFG Bank, LimitedOCBC BankOCBC Wing Hang BankPing An BankShanghai Pudong Development BankShin Kong BankStandard Chartered BankSumitomo Mitsui Banking CorporationThe Bank of East AsiaThe Hongkong and Shanghai Banking CorporationUnited Overseas Bank (The above are shown according to alphabetical order) Corporate Information (continued) Investor and Media Relations Consultant Wonderful Sky Financial Group Limited Head Office and Principal Place ofBusiness in Hong Kong 200333312 Unit 3312, 33rd Floor China Merchants TowerShun Tak Centre200 Connaught Road CentralHong Kong Registered Office Cricket SquareHutchins Drive P.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins Drive P.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cayman Islands Principal Share Registrarand Transfer Office Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia Court, Camana BayGrand Cayman, KY1-1100Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia Court, Camana BayGrand Cayman, KY1-1100Cayman Islands Hong Kong Branch Share Registrarand Transfer Office 1617 Tricor Abacus Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 856 856 http://www.vstecs.com Websitehttp://www.vstecs.com Unaudited Consolidated Statement of Profit or Loss For the six months ended 30 June 2023 The board of directors (the “Board”) of VSTECS Holdings Limited (the“Company”) is pleased to present the interim report (the “Interim Report”)which contains the unaudited consolidated financial statements of theCompany and its subsidiaries (collectively referred to as the “Group”) andselected explanatory notes (collectively the “Interim Financial Report”) forthe six months ended 30 June 2023 as follows: Unaudited Consolidated Statement of Other Comprehensive Income For the six months ended 30 June 2023 Unaudited Consolidated Statement of Financial Position As at 30 June 2023 Unaudited Condensed Consolidated Cash Flow Statement For the six months ended 30 June 2023 568,106,000583,300,000 As at 30 June 2023 and 31 December 2022, the cash and bank balancesconsistof HK$568,016,000(31 December 2022:HK$583,300,000)deposits for the issuance of the standby letters of credit. 1129 Unaudited Consolidated Statement of Changes in Equity For the six months ended 30 June 2023 Notes to the Unaudited Interim Financial Report 1. 1.Basis of presentation and accounting policies 34 This Interim Financial Report has been prepared in accordance withthe applicable disclosure provisions of the Rules Governing theListing of Securities on The Stock Exchange of Hong Kong Limited,including compliance with Hong Kong Accounting Standard (“HKAS”)34 “Interim Financial Reporting ” issued by the Hong Kong Institute ofCertified Public Accountants (“HKICPA”). The Interim Financial Reportwas authorised for issuance on 24 August 2023 and should be readin conjunction with the consolidated financial statements for the yearended 31 December 2022. 2 The Interim Financial Report has been prepared in accordancewith the same acc